ادارة المخازن

 ‫א‬‫א‬‫א‬ ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹] ‫א‬‫א‬‫א‬‫א‬  ‫א‬ ١٥٣

 ١٥٣ ‫א‬ ‫א‬   W،،‫א‬‫א‬،‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬  ‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬   ‫א‬ ‫א‬  ،‫א‬   ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬        ،‫א‬ ‫א‬‫א‬  ‫א‬  ‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬   ‫א‬    ،          ‫א‬   ،‫א‬ ‫א‬‫א‬   ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬  ‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬  ‫א‬ ‫א‬ ‫א‬     ‫א‬  ‫א‬   ،‫א‬     K‫א‬‫א‬،‫א‬‫א‬ ‫א‬???‫א‬‫א‬?‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬     ،‫א‬ ‫א‬ ‫א‬‫א‬         K‫א‬‫א‬‫א‬‫א‬‫א‬    W    ‫א‬ ‫א‬  ‫א‬    ‫א‬  K‫א‬   ‫א‬‫א‬‫א‬‫א‬      

 ١٥٣ ‫א‬ ‫א‬‫א‬  ،‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬  W،‫א‬،‫א‬‫א‬‫א‬? ‫א‬‫א‬?  K‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬ ‫א‬   ‫א‬  ‫א‬  ‫א‬  J ‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J  ‫א‬‫א‬،‫א‬،‫א‬‫א‬،‫א‬،‫א‬‫א‬،‫א‬،‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬،‫א‬ ‫א‬‫א‬‫א‬،‫א‬  K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬? ‫א‬‫א‬?‫א‬ ‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬،‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬  K‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬W ‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬، ‫א‬ ‫א‬ W  ‫א‬ ‫א‬ ‫א‬ ، ‫א‬   ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬،‫א‬،‫א‬‫א‬K ‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬،‫א‬،‫א‬،‫א‬‫א‬‫א‬W ‫א‬‫א‬‫א‬، ‫א‬‫א‬W‫א‬‫א‬‫א‬K ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W ‫א‬‫א‬‫א‬‫א‬‫א‬K ‫א‬‫א‬‫א‬‫א‬‫א‬

 ١٥٣ ‫א‬ ‫א‬‫א‬  ‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬،‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬ ‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬   ،‫א‬‫א‬‫א‬‫א‬ 

 ‫א‬‫א‬  ‫א‬‫א‬‫א‬ ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹] ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬١

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬ ‫א‬‫א‬   W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬●  K‫א‬‫א‬ J  K‫א‬‫א‬‫א‬‫א‬‫א‬ J  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J   W‫א‬‫א‬●‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬‫א‬●  ‫א‬‫א‬ ‫א‬ ، ‫א‬ ‫א‬ ‫א‬ ‫א‬  ‫א‬  K‫א‬‫א‬‫א‬‫א‬،‫א‬   J W‫א‬●  K‫א‬‫א‬‫א‬ J K‫א‬ J K‫א‬‫א‬‫א‬‫א‬‫ א‬J K J K‫א‬‫א‬‫א‬‫ א‬J K‫א‬ J K‫א‬‫א‬‫א‬‫א‬‫א‬J    -١-

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬ ‫א‬‫א‬   W ‫א‬‫א‬،‫א‬‫א‬،  ، ‫א‬KKKKKKKKKKKK‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬  K‫א‬‫א‬،‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬   K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬    ،‫א‬      ‫א‬    ‫א‬،‫א‬‫א‬ ‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬  Larson No Body wants Inventory but everyone wants service which it gives  W‫א‬،‫א‬‫א‬‫א‬ ‫א‬‫א‬،‫א‬  K‫א‬‫א‬  W‫א‬W   J W‫א‬‫א‬‫א‬،KKKKKKKK، ‫א‬‫א‬،،W ‫א‬‫א‬‫א‬‫א‬‫א‬ J ١  K‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬،‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬J ٢‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣  K‫א‬‫א‬ -٢-

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬ ‫א‬‫א‬   K‫א‬‫א‬‫ א‬J ٤  W‫א‬‫א‬W  -:‫ﺒﻴﻨﻤﺎ ﻴﺒﺭﺯ ﺃﺴﺒﺎﺏ ﻭﺠﻭﺩ ﺇﺩﺍﺭﺓ ﺍﻟﻤﺨﺎﺯﻥ ﻓﻴﻤﺎ ﻴﻠﻲ‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬J ١  K‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬J ٢  K‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣  K‫א‬‫א‬‫א‬‫ א‬J ٤  W‫א‬‫א‬‫א‬W   ‫؟‬‫א‬‫א‬‫א‬‫א‬  KE،‫א‬،،F‫א‬ œ  K‫א‬‫א‬‫א‬‫א‬ œ  K‫א‬‫א‬‫א‬ œ  K‫א‬‫א‬‫œ א‬  K‫א‬‫א‬ œ  W‫א‬‫א‬‫א‬W ‫א‬  WE‫א‬،‫א‬،‫א‬،‫א‬،‫א‬F‫א‬‫א‬  K œ  K‫א‬‫א‬‫א‬L‫œ א‬‫א‬‫א‬‫א‬‫א‬‫א‬ œ  K‫א‬‫א‬  K‫א‬E‫א‬‫א‬F‫א‬‫א‬‫א‬ œ  K‫א‬‫א‬‫א‬ œ  W‫א‬‫א‬‫א‬W   KE‫א‬،،F‫א‬‫ א‬J  K‫א‬‫א‬‫א‬،‫א‬‫א‬‫ א‬J  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬J  K‫א‬‫א‬‫א‬‫א‬‫א‬ J -٣-

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬ ‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J K‫א‬، J  W‫א‬W ‫א‬، ،‫א‬  W‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫ א‬J ١،‫א‬‫א‬‫א‬‫א‬  K‫א‬  W‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢  K‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬ •‫א‬‫א‬E‫א‬F‫א‬‫א‬‫א‬‫א‬W‫א‬ •  K‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣  K‫א‬‫א‬‫א‬W‫א‬ •،‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬ •  K‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬J ٤  W‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬G  K ‫א‬ G  K‫א‬‫א‬‫א‬G  J W‫א‬‫א‬‫א‬‫א‬‫א‬ J ٥  K‫א‬، ‫א‬‫א‬‫א‬G  K‫א‬‫א‬‫א‬‫א‬‫א‬G  K‫א‬‫א‬‫א‬G K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬G  J W‫א‬‫א‬‫א‬‫א‬‫א‬ -٤-

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬ ‫א‬‫א‬   W‫א‬ E١F  ‫א‬‫א‬،‫א‬‫א‬‫א‬ ‫א‬،‫א‬‫א‬‫א‬‫א‬  K‫א‬  W‫א‬ E٢F ‫א‬،‫א‬‫א‬‫א‬ ‫א‬ K‫א‬‫א‬‫א‬‫א‬  W‫א‬‫ א‬E٣F ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬   ‫א‬‫א‬ ‫א‬  ‫א‬ ‫א‬   ،‫א‬  ‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬ E٤F ‫א‬‫א‬، ‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬ E٥F ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬،‫א‬  W‫א‬‫א‬ E٦F ‫א‬‫א‬‫א‬‫א‬‫א‬E‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫ א‬E٧F ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ E‫א‬–‫א‬‫א‬–‫א‬‫א‬F‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬،‫א‬ -٥-

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬ ‫א‬‫א‬   W‫א‬ E٨F‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬E  F  K‫א‬‫א‬‫א‬‫א‬،  W‫א‬ E٩F  ،   ‫א‬‫א‬ ‫א‬   ‫א‬   K‫א‬‫א‬‫א‬‫א‬‫א‬،  W‫א‬‫א‬‫א‬W   K‫א‬‫א‬‫א‬‫א‬W‫ א‬J  K‫א‬‫א‬‫א‬W J  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W J  W‫א‬‫א‬‫א‬ J  K‫א‬‫א‬ J  K‫א‬‫א‬ J  K‫א‬‫א‬‫א‬ J  K‫א‬ J  -٦-

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬ ‫א‬‫א‬    ‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬    ‫א‬ ‫א‬  ‫א‬   ‫א‬ ‫א‬   ‫א‬ L  ‫א‬  ‫א‬  L  ‫א‬   ‫א‬‫א‬    E١F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ -٧-

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬ ‫א‬‫א‬   W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬●  J W‫א‬E٢F‫א‬‫א‬‫א‬‫א‬    ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬    ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬  ‫א‬   ‫א‬‫א‬‫א‬‫א‬   ‫א‬‫א‬  ‫א‬‫א‬‫א‬  ‫א‬‫א‬     ‫א‬‫א‬ ‫א‬    E٢F  ‫א‬‫א‬‫א‬‫א‬‫א‬   -٨-

‫א‪‬א‪‬‬ ‫‪١٥٣‬‬ ‫א‪‬‬‫‪‬א‪‬א‪‬‬ ‫א‪‬א‪‬‬ ‫‪‬‬ ‫●‪‬א‪‬א‪‬א‪‬א‪‬א‪‬א‪‬א‪E٣F‬א‪ W‬‬ ‫‪‬‬ ‫إدارة اﻟﻨﺘﺎج‬ ‫اﻟﻤﻮاد اﻟﺨﺎم ‪ -‬ﻧﺼﻒ اﻟﻤﺼﻨﻌﺔ –‬ ‫‪‬‬‫إدارة اﻟﺘﺴﻮﻳﻖ‬ ‫ﻗﻄﻊ اﻟﻐﻴﺎر ‪ -‬اﻟﻤﻮاد ﻟﻼﺳﺘﺨﺪﻣﻴﺔ ‪-‬‬ ‫‪‬‬ ‫‪‬‬‫اﻹدارة اﻟﻤﺎﻟﻴﺔ‬ ‫اﻵﻻت واﻟﻤﻌﺪات‪.‬‬‫إدارة اﻟﻤﻮارد‬ ‫اﻟﻤﻮاد ﻟﻼﺳﺘﺨﺪﻣﻴﺔ واﻷﺟﻬﺰة‬ ‫‪‬‬ ‫اﻟﺒﺸﺮﻳﺔ‬ ‫) اﻷدوات اﻟﻜﺘﺎﺑﻴﺔ – اﻷﺛﺎث إﻟﺦ (‬ ‫‪‬‬ ‫‪‬א‪ ‬‬ ‫إدارة اﻟﻤـﻮاد‬ ‫‪‬‬ ‫اﻟﻤﻮاد ﻟﻼﺳﺘﺨﺪﻣﻴﺔ واﻷﺟﻬﺰة‬ ‫‪‬‬ ‫) اﻷدوات اﻟﻜﺘﺎﺑﻴﺔ – اﻷﺛﺎث إﻟﺦ (‬ ‫‪‬‬ ‫‪‬‬ ‫א‪ ‬‬ ‫‪‬‬ ‫اﻟﻤﻮاد ﻟﻼﺳﺘﺨﺪﻣﻴﺔ واﻷﺟﻬﺰة‬ ‫‪‬‬ ‫)اﻷدوات اﻟﻜﺘﺎﺑﻴﺔ – اﻷﺛﺎث‪ ...‬إﻟﺦ(‬ ‫‪‬‬ ‫‪‬‬ ‫اﻟﻤﻮاد اﻻﺳﺘﺨﺪاﻣﻴﺔ ‪ -‬اﻟﻤﻌﺪات ‪-‬‬ ‫‪‬‬ ‫واﻷﺟﻬﺰة‬ ‫‪‬‬ ‫‪E٣F ‬‬ ‫‪‬א‪‬א‪‬א‪‬א‪‬א‪‬א‪‬‬ ‫‪-٩-‬‬

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬ ‫א‬‫א‬   WE١F●‫א‬‫א‬‫א‬ ، ‫א‬‫א‬‫א‬L‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،  K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬، - ١٠ -

 ‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬ ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹] ‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬‫א‬‫א‬٢

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬●‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ • .‫א‬‫א‬  K‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫• א‬  K‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •   W‫א‬‫א‬●‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬ K‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬   J W‫א‬●  K‫א‬‫א‬‫א‬‫א‬ J K‫א‬‫א‬ J K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J K‫א‬‫א‬‫א‬‫א‬ J - ١١ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬   W‫א‬‫א‬ ‫א‬–‫א‬‫א‬،E ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬F،‫א‬،‫א‬‫א‬‫א‬‫א‬–‫א‬‫א‬ ‫א‬ ‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬،‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬،‫א‬‫א‬ ‫א‬،‫א‬‫א‬ ‫א‬‫א‬،‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬،‫א‬  K‫א‬‫א‬‫א‬ - ١٢ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬   >>KKKKKKKKKKKKKKKKKKK‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬  K‫א‬  ‫؟‬‫א‬  ‫؟‬‫א‬ œ  ‫؟‬K‫א‬ œ  ‫؟‬ œ‫؟‬‫א‬‫א‬ œ  ‫؟‬‫א‬ œ  ‫؟‬‫א‬ œ  ‫؟‬‫א‬ œ  K‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W  ‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬   K‫؟‬KKKKKK ‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  W  K‫א‬‫א‬W‫א‬‫א‬‫ א‬J ١  K‫א‬‫א‬‫א‬‫א‬W‫א‬‫ א‬J ٢  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬ J ٣ - ١٣ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬W ‫א‬‫א‬●  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W ‫א‬‫א‬●‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬، ‫א‬‫א‬  ‫א‬ ‫א‬‫א‬ ‫א‬   ‫א‬ ‫א‬‫א‬ ‫א‬‫א‬  ‫א‬   ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬،‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬ W‫א‬● ‫א‬‫א‬‫א‬،‫א‬‫א‬ ‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬  ‫א‬ ‫א‬‫א‬‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬  ‫א‬، ‫א‬ ‫א‬ ‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬ ‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬،‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬W ‫א‬ J ١  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ - ١٤ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬W ‫א‬ J ٢  ‫א‬،‫א‬‫א‬‫א‬‫א‬  K‫א‬  ‫א‬K‫א‬ W  J ٣‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W  J ٤‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬ J ٥ K‫א‬‫א‬‫א‬،‫א‬   W‫א‬‫א‬‫א‬‫א‬W ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬،،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬ J ١‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬ ، ‫א‬ ‫א‬، ‫א‬ ‫א‬  ، ‫א‬    ‫א‬  K‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬ - ١٥ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬   W‫א‬‫א‬‫א‬ J ٢ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬ J ٣ ‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬،‫א‬‫א‬K ‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬  W‫א‬ J ٤،‫א‬‫א‬،‫א‬ ‫א‬‫א‬ ‫א‬،‫א‬،  ‫א‬،‫א‬‫א‬  K‫א‬‫א‬،‫א‬‫א‬‫א‬ ‫א‬ ‫א‬ ، ‫א‬ ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬  ‫א‬ ‫א‬‫א‬      ‫א‬     ، ‫א‬ ‫א‬  K‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬  K ‫א‬ - ١٦ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬   W‫א‬‫א‬‫א‬‫א‬ J ٥ ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬،‫א‬ ‫א‬‫א‬‫א‬‫א‬،‫א‬ ‫א‬‫א‬‫א‬‫א‬،،‫א‬ ،‫א‬‫א‬‫א‬،‫א‬‫א‬ ،‫א‬‫א‬‫א‬،‫א‬،  ‫א‬‫א‬ ‫א‬   ‫א‬ ‫א‬          K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬ ‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬، ‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ ‫א‬K‫א‬  K‫א‬  WE٢F ‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬? ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬، ‫א‬ ‫א‬  K?  W‫א‬J ٦ ‫א‬‫א‬،‫א‬‫א‬‫א‬ ‫א‬‫א‬ ،، ‫א‬  ‫א‬‫א‬ ،‫א‬‫א‬  K‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬J ٧ ‫א‬، ،‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬،‫א‬‫א‬ - ١٧ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬   W‫א‬J ٨‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬، ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬، ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬، ‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬ J ٩‫א‬ ‫א‬ ‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،  K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬  ‫א‬‫א‬  K‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،  K‫א‬‫א‬‫א‬‫א‬،‫א‬  W‫א‬W ‫א‬ ‫א‬‫؟‬   ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫؟‬‫א‬‫א‬  K‫؟‬‫؟‬‫א‬‫א‬  ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬، ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  W  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J - ١٨ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬   K‫א‬‫א‬‫א‬‫א‬ J  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J،‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫؟‬‫א‬‫א‬‫א‬، ‫א‬‫א‬‫א‬   ‫א‬K‫א‬‫א‬‫؟‬K  K‫؟‬‫א‬‫א‬‫א‬‫א‬‫؟‬KK  ‫א‬ ‫א‬ ‫א‬    ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬، ‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬ W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫ א‬J  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬J  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬J  ‫؟‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬W‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K  W‫א‬‫א‬W ‫א‬KL‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬   ‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬    W‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬ •  K‫א‬‫א‬‫א‬‫א‬ • •  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ - ١٩ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬   K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ • ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬‫א‬   K‫א‬ ‫א‬‫א‬‫א‬EBF‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬   ‫א‬‫א‬ ‫א‬‫א‬ EM) Small ‫א‬‫א‬ ‫א‬‫א‬ ESF KBig ‫א‬  KMedium  W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫œ א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫œ א‬  K‫א‬‫א‬‫א‬‫א‬ œ  KEKKKKKKKKKKKKKKK‫א‬L‫א‬L‫א‬F‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ œ  K‫א‬‫א‬‫א‬ œ  W‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ œ  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫œ א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ œ  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ œ  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ œ  K‫א‬‫א‬‫א‬‫א‬‫œ א‬  KE‫א‬‫א‬F‫א‬‫א‬‫א‬ œ  K‫א‬‫א‬‫א‬‫א‬‫א‬ œ ‫א‬‫א‬‫א‬‫א‬‫א‬ œ  W‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ J ١  K‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢ - ٢٠ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٤‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫؟‬K ‫א‬‫א‬‫א‬‫؟‬‫א‬‫א‬ W‫א‬‫א‬‫؟‬KKKK‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  ‫؟‬K‫؟‬‫א‬‫א‬‫א‬   W‫א‬‫א‬W ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬ ‫א‬‫א‬K‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K  W‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ œ  K‫א‬‫א‬‫א‬‫א‬‫א‬ œ  K‫א‬‫א‬‫א‬‫א‬ œ  W‫א‬‫א‬،‫א‬‫א‬‫א‬ œ،،KK‫א‬‫א‬‫א‬‫א‬ J ١  K‫א‬K،‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬ J ٢  K‫א‬‫א‬‫؟‬‫א‬W ‫א‬‫א‬‫א‬‫א‬ J ٣  K‫א‬‫א‬‫؟‬‫؟‬K‫؟‬K - ٢١ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬   K‫א‬‫א‬W‫א‬‫א‬‫א‬‫א‬ J ٤‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٥  K‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٦  ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬ ‫א‬  W‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ œ  K‫א‬‫א‬‫א‬ œ  K‫א‬‫א‬‫א‬‫א‬‫א‬ œ  K‫א‬‫א‬‫א‬ œ  K‫א‬‫א‬ œ  KE‫א‬F‫א‬‫א‬‫א‬ œ  K‫א‬‫א‬‫א‬‫א‬ œ  ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬KKKKKKK‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬،‫א‬   ‫؟‬‫א‬‫א‬  ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬، ‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬ œ  K‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬ œ  K‫א‬‫א‬ - ٢٢ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬  ‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ œ  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ œ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K ‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬‫א‬W ‫א‬‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬‫א‬K ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬KKKKKKKK ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬ ‫א‬    ‫א‬  ‫א‬      ‫א‬‫א‬    K‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬ K١K‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬، ‫א‬ ‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬، - ٢٣ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬  WE٤F‫א‬‫א‬‫א‬  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKWKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫א‬ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKWKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫א‬ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫א‬‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬  ‫ א‬‫א‬ ‫א‬‫א‬ ‫א‬  ‫ א‬‫א‬  001 002  ‫א‬‫א‬L‫א‬LW‫א‬‫א‬‫א‬ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK ‫א‬‫א‬‫א‬‫א‬    E٤F - ٢٤ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬   ‫א‬  W‫א‬‫א‬‫א‬‫א‬‫א‬ K٢‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬ J ١‫א‬ ‫א‬‫א‬‫א‬‫א‬ J ٢  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬ J ٣  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬K‫א‬  ‫א‬‫א‬E٥F‫א‬‫א‬‫א‬ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬   KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫א‬   KKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬ W‫א‬‫א‬‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬  ‫א‬ ‫א‬‫ א‬‫ א‬‫ א‬‫א‬‫א‬  ‫א‬ 1   2 3 4  ‫א‬‫א‬ KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK   E٥F - ٢٥ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬   ‫א‬‫א‬‫א‬ E٦F‫א‬‫א‬‫א‬‫א‬‫א‬    ‫א‬‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW ...................: ‫رﻗﻢ أﻣﺮ اﻟﻨﻘﻞ‬ ................................... : ‫ﺗﺎرﻳﺦ اﻻﺳﺘﻼم‬ .................................................. : ‫اﻟﻤﻮرد‬KKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬L‫א‬  KKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫א‬‫א‬ ‫א‬  ‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬ ‫א‬ ‫א‬‫א‬    ‫א‬  ‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫א‬‫œ א‬  KKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫א‬‫א‬ œKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫œ א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫œ א‬  KKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬ œKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬ œ  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW œKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫œ א‬  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW œ     E٦F  ‫א‬ - ٢٦ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬  K‫א‬‫א‬E٧F‫א‬   ‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫א‬  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬  W‫א‬‫א‬‫א‬  ‫א‬J ١  ‫א‬‫א‬‫א‬J ٢ ‫א‬‫א‬‫א‬‫א‬J ٣‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬  1 2 3 4 KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬  E٧F  ‫א‬‫א‬L  W‫א‬‫א‬ K٣‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ - ٢٧ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ١  K K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢  W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣  K‫א‬‫א‬ J  K‫א‬‫א‬‫א‬ J ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٤  K‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬E٨F‫א‬‫א‬   KKKKKKW‫א‬‫א‬‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬‫א‬  KKKKKKKKKKKKKKKKKKKKKKW‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬ ‫א‬‫ א‬‫ א‬‫א‬ ‫א‬  ١ ٢ ٣ ٤  ‫א‬‫א‬‫א‬‫א‬  KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKW‫א‬   E٨F  K‫א‬‫א‬ - ٢٨ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬ ‫א‬    ‫א‬  ‫א‬‫א‬ ‫א‬       W‫א‬‫א‬،‫א‬  K‫א‬‫א‬ œ  K‫א‬ œ  K‫א‬J œ  ‫א‬ œ  W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬W ‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬ ‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬، ‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ١  J W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬G  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬G‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬G  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬G  K‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢  K‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣  K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬ J ٤  K‫א‬‫א‬‫א‬‫א‬‫א‬ J ٥  W‫א‬‫א‬ J ٦ - ٢٩ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬   K‫א‬ œ  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ œ  K‫א‬‫א‬‫א‬‫א‬‫א‬ œ  K‫א‬‫א‬‫א‬‫א‬‫א‬ œ  K‫א‬‫א‬‫א‬‫א‬ œ  K‫א‬‫א‬ œ  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ œ  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬،‫א‬  W‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫ א‬J ١‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٢  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣  K‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٤‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ J ٥  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٦‫א‬‫א‬‫א‬‫א‬،  K‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٧‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬،‫א‬‫א‬‫א‬ - ٣٠ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٨‫א‬‫א‬ ، ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ Zero-1‫א‬‫א‬‫א‬‫א‬  K‫א‬  K‫א‬‫א‬‫א‬‫א‬E٩F‫א‬‫א‬  B|9J J9V c^< B` @=99 ̿ \c^<cQ9 O9V< B| 9^ B| 9^ O=^ c^< ̿ c^<cQ9    E٩F  ‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬ œ  KKKKKKKKKKKK - ٣١ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ KKKKKKKKKKKKKKKKKK٪‫א‬‫א‬KKKKKKKKKKKKK‫א‬‫א‬‫א‬‫œ א‬  KKKKKKKKKKKKKKKKKKKKK٪‫א‬KKKKKKKKKKKKKKKKK٪‫א‬‫א‬‫א‬KKKKKKKKKKKKKKKKKK‫א‬‫א‬KKKKKKKKKKKKKKKKK‫א‬‫א‬ œ KKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬KKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬  ‫؟‬KKKKKKKKKKKKKKKKKKKKKKKK‫א‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬‫א‬ œ  ‫؟‬KKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬KKKKKKKKKKKKK‫א‬‫א‬ œ  K‫א‬KKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬KKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬KKKKKKKKKKKKKKKKKK  ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬  ‫؟‬‫א‬W‫א‬ ●،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬  ،  ‫א‬ ‫א‬‫א‬ ‫א‬‫א‬     ‫א‬   K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬KK‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬  K‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬KKKKKKKKKKKKKKKKKKK‫א‬  K‫א‬  W‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫œ א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫œ א‬  K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫œ א‬ - ٣٢ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬    W‫א‬‫א‬ J ١ K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬G K ‫א‬‫א‬‫א‬‫א‬‫א‬G‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬G‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬L‫א‬‫א‬‫א‬‫א‬ K‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬ J ٢‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣  K‫א‬  ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬ •  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •  ‫א‬‫א‬‫א‬‫א‬ •  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ •  ‫؟‬‫א‬‫א‬‫א‬ •  ‫א‬‫א‬  K‫א‬‫א‬‫א‬‫œ א‬  K‫א‬‫א‬‫א‬‫א‬ œ  K‫א‬‫א‬‫א‬‫א‬ œ .‫œ اﻻﺗﺠﺎهﺎت اﻟﺠﺪﻳﺪة ﻓﻲ اﻹدارة‬  K‫א‬‫א‬‫א‬ œ  K‫א‬‫א‬ œ  K‫א‬‫א‬ œ - ٣٣ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬   ‫؟‬‫א‬‫א‬●  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ œ  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ œ  K‫א‬‫א‬ œ  K‫א‬‫א‬‫œ א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ œ  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ œ  K‫א‬‫א‬‫א‬‫א‬ œ  KTQM‫א‬‫א‬ œ  W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬ J ١ K‫א‬‫א‬‫א‬ J ٢ K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٣ K‫א‬‫א‬‫א‬ J ٤  K‫א‬‫א‬‫א‬‫א‬ J ٥  W‫א‬‫א‬  W  ‫א‬‫א‬‫א‬W ‫א‬ ‫א‬ ‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬  W‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ œ  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬ ‫א‬‫א‬ œ‫א‬‫א‬ ‫א‬‫א‬، ‫א‬،‫א‬ ‫א‬‫א‬، ‫א‬‫א‬‫א‬‫א‬‫א‬–‫א‬‫א‬–‫א‬‫א‬‫א‬‫א‬‫א‬  - ٣٤ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬، ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ (‫)ﺃ‬ ‫א‬‫א‬،‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬ (‫)ﺏ‬  W‫א‬‫א‬‫א‬‫א‬‫א‬W‫א‬‫א‬‫א‬ J ١  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬W‫א‬‫א‬‫א‬ J ٢‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬A Good Received Note‫א‬ ‫א‬  K‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ J ٣ ‫א‬‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬ ‫א‬‫א‬،‫א‬‫א‬ ‫א‬  K‫א‬  W‫א‬‫א‬‫)ﺝ( א‬‫א‬،، ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬،‫א‬‫א‬‫א‬،،‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ - ٣٥ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬   W‫א‬ ‫א‬●‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬،‫א‬‫א‬  W‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫œ א‬  K‫א‬،‫א‬ œ  K‫א‬‫א‬‫א‬‫א‬‫א‬‫œ א‬   W  ‫א‬‫א‬‫א‬W ،‫א‬‫א‬‫א‬،،‫א‬‫א‬    ،  ‫א‬ ‫א‬    ،‫א‬  ‫א‬ ‫א‬،‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬،‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬  K‫א‬‫א‬‫א‬‫א‬،‫א‬   W‫א‬ ‫א‬‫א‬‫א‬●،‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬   W‫א‬ ‫א‬‫א‬W ‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬، ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬ ‫א‬‫א‬‫א‬، ‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬  KK‫א‬‫א‬ - ٣٦ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬   W‫א‬ ‫א‬‫א‬W ‫א‬  W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫ א‬E١F ‫א‬E ‫א‬‫א‬‫א‬F‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬E‫א‬‫א‬J ‫א‬J ‫א‬‫א‬J ‫א‬F ‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ E٢F ‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬  K‫א‬  W  ‫א‬‫א‬‫א‬‫א‬W  ‫א‬‫א‬W ‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬،‫א‬  W‫א‬J ١ ،‫א‬، ‫א‬‫א‬‫א‬  ‫א‬  ‫א‬     ‫א‬  ، ‫א‬‫א‬ ‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬ ‫א‬‫א‬‫א‬ ،  ‫א‬‫א‬ ،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬ - ٣٧ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬  K‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬  K‫א‬ J ١  K‫א‬‫א‬‫א‬ J ٢  K‫א‬‫א‬‫א‬‫א‬‫ א‬J ٣  K‫ א‬J ٤  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٥  K‫א‬‫א‬‫א‬‫א‬ J ٦  K‫א‬‫א‬‫א‬‫א‬ J ٧  K‫א‬‫א‬‫א‬‫ א‬J ٨‫א‬‫א‬‫א‬F J ٩  KE ‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬ J ١٠  W‫א‬‫א‬ J ٢ ‫א‬  ‫א‬‫א‬  ‫א‬     ‫א‬   ‫א‬ ‫א‬‫א‬ ‫א‬  ،  ‫א‬  ‫א‬ ‫א‬    ‫א‬     K‫א‬‫א‬  W‫א‬‫א‬‫א‬  W‫א‬ E١F  KEKKKKKKKKKKKKKKK‫א‬‫א‬،‫א‬F‫א‬‫א‬ J ١  KEF J ٢  KE‫א‬F J ٣  K‫א‬‫א‬ J ٤  K‫א‬ J ٥ ،‫א‬‫א‬‫א‬،‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬ J ٦  K - ٣٨ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬   K‫א‬ J ٧  K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٨‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٩  K‫א‬  K‫א‬‫א‬‫א‬‫א‬‫א‬ J ١٠‫א‬ ‫א‬‫א‬‫א‬ J ١١  K‫א‬  K J ١٢  K‫א‬ J ١٣  K‫א‬ J ١٤  K‫א‬‫א‬ J ١٥  W‫א‬ E٢F‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ١  K‫א‬‫א‬  K‫א‬‫א‬‫א‬J ٢  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬J ٣  K‫א‬‫א‬‫א‬‫א‬J ٤  W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬●  W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ١  K‫א‬‫א‬‫א‬ ،‫א‬‫א‬  ‫א‬ J ٢  K  K‫א‬،‫א‬ J ٣  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٤  K‫א‬‫א‬‫א‬‫א‬ J ٥ - ٣٩ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ J ٦  K‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬  K‫א‬‫א‬‫א‬‫א‬ J ٧ K‫א‬‫א‬‫א‬‫א‬ J ٨   ‫א‬‫א‬  ‫؟‬‫א‬‫א‬ œ  ‫؟‬‫א‬‫א‬‫א‬‫א‬ œ  ‫؟‬K‫א‬‫א‬K‫œ א‬  ‫؟‬‫א‬‫א‬‫œ א‬  ‫؟‬‫א‬‫א‬‫א‬‫א‬‫א‬ œ  ‫؟‬KKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬‫א‬‫א‬‫א‬ œ  ‫؟‬KKKKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬ œ ‫؟‬KKKKKKKKKKKKKKKKKKKKKKKKK‫א‬‫א‬ œ - ٤٠ -

 ‫א‬‫א‬‫א‬  ‫א‬‫א‬‫א‬ ã¹]<gè…‚jÖ]æ<ËÖ]<Üé×Ãj×Ö<íÚ^ÃÖ]<퉉ö¹] ‫א‬‫א‬‫א‬‫א‬ ‫א‬ ‫א‬‫א‬‫א‬٣

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬ ‫א‬   W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  W‫א‬‫א‬‫א‬● ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬●  K‫א‬‫א‬  ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬●‫א‬‫א‬File ‫א‬‫א‬●  W‫א‬  KOn hand‫א‬‫א‬‫א‬ K  KScheduled receipts‫א‬‫א‬‫א‬‫א‬ K  K‫א‬‫א‬‫א‬ K  KEF‫א‬‫א‬‫א‬‫ א‬K  KEF‫א‬‫א‬ K  KEF‫א‬‫א‬ K ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬●  ‫א‬‫א‬‫א‬،‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬●  K‫א‬‫א‬     - ٤٢ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬ ‫א‬   ‫א‬‫א‬‫א‬‫א‬‫א‬G ‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬   W‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬  W‫א‬‫א‬W ‫א‬‫א‬‫א‬   ‫א‬K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬ ‫א‬‫א‬Output‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬  ‫א‬‫א‬،‫א‬‫א‬،‫א‬‫א‬Master Production Schedule (MPS)‫א‬،‫א‬‫א‬  K‫א‬‫א‬‫א‬K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬MPS‫א‬ W‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬  ٢٤٢٣٢٢٢١٢٠KKKKK‫א‬  ١١٠١٤٠٩٠١٠٠١٤٠KKKKKE‫א‬F‫א‬  W‫א‬W ‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬‫א‬ ،‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬‫א‬  K‫א‬‫א‬ K‫א‬‫א‬‫א‬‫א‬،‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬  KParent Item‫א‬‫א‬‫א‬‫א‬Component‫א‬،،،، ‫א‬ ‫א‬EF‫א‬‫א‬   W‫א‬E١٠F‫א‬‫א‬‫א‬ - ٤٣ -

‫א‬‫א‬ ١٥٣ ‫א‬‫א‬‫א‬‫א‬ ‫א‬    EF‫א‬    ٣ ٢   ‫ﻭ‬٢ ‫ﻫ‬٤ ‫ﺩ‬٣  ‫د‬٦ ‫د‬٥     E١٠F  ‫א‬‫א‬‫א‬‫א‬‫א‬ ‫א‬‫א‬‫א‬‫א‬‫א‬  ،‫א‬‫א‬‫א‬‫א‬‫א‬EF‫א‬‫א‬EF‫א‬‫א‬EF‫א‬  W‫א‬E١F‫א‬ - ٤٤ -